# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十八条 (Supplementary Provisions, Article 58) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五十八条 (Supplementary Provisions, Article 58)（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — address `suppl-5081-12/art-58` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五十八条（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — Transitional Measures Concerning the Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc. caption: machine translation, not official suppl-5081-12/art-58 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58 **第一項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の十四第一項及び第四項の規定の適用については、同条第一項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、同条第四項中「第四十二条の五第一項若しくは第二項若しくは同条第三項第二号において準用する第四十二条の四第十四項、第四十二条の六第二項」とあるのは「第四十二条の六第二項」と、同項第二号中「又は第四十二条の五第一項の規定」とあるのは「の規定」と、「第四十二条の四第八項第六号ロ又は第七号（これらの規定を第四十二条の五第三項第二号において準用する場合を含む。以下この号において同じ。）」とあるのは「同条第八項第六号ロ又は第七号」と、「場合　第四十二条の四第八項第六号ロ」とあるのは「場合　同項第六号ロ」とする。 suppl-5081-12/art-58/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58/par-1 With regard to the application of the provisions of Article 42-14, paragraphs (1) and (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "Article 42-4-2, paragraph (2)", the phrase "Article 42-5, paragraph (1) or paragraph (2) or Article 42-4, paragraph (14) as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii), Article 42-6, paragraph (2)" in paragraph (4) of that Article with "Article 42-6, paragraph (2)", the phrase "the provisions of ... or Article 42-5, paragraph (1)" in item (ii) of that paragraph with "the provisions of ...", the phrase "Article 42-4, paragraph (8), item (vi), (b) or item (vii) (including as applied mutatis mutandis pursuant to Article 42-5, paragraph (3), item (ii); hereinafter the same applies in this item)" in that item with "paragraph (8), item (vi), (b) or item (vii) of that Article", and the phrase "case: Article 42-4, paragraph (8), item (vi), (b)" in that item with "case: item (vi), (b) of that paragraph". machine translation, not official **第二項** 新租税特別措置法第四十二条の十四第四項（新租税特別措置法第四十二条の四第四項及び第十四項に係る部分に限る。）の規定は、新租税特別措置法第四十二条の四第四項又は第十四項の規定により新租税特別措置法第四十二条の十四第四項に規定する通算法人の施行日以後に開始する同項に規定する五年内事業年度（新租税特別措置法第四十二条の四第八項第三号の通算法人の同項第二号に規定する適用対象事業年度を除く。）の所得に対する法人税の額から控除された金額及び新租税特別措置法第四十二条の四第四項又は第十四項の規定により同条第八項第三号の通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の同項第二号に規定する適用対象事業年度に該当する新租税特別措置法第四十二条の十四第四項に規定する五年内事業年度の所得に対する法人税の額から控除された金額について適用する。 suppl-5081-12/art-58/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58/par-2 The provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-4, paragraphs (4) and (14) of the New Act on Special Measures Concerning Taxation) apply to the amount deducted, pursuant to the provisions of Article 42-4, paragraph (4) or (14) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for a business year within five years prescribed in Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation prescribed in that paragraph beginning on or after the Effective Date (excluding an eligible business year prescribed in Article 42-4, paragraph (8), item (ii) of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph), and to the amount deducted, pursuant to the provisions of Article 42-4, paragraph (4) or (14) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for a business year within five years prescribed in Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation that falls under an eligible business year prescribed in paragraph (8), item (ii) of Article 42-4 of the New Act on Special Measures Concerning Taxation of a group tax sharing corporation referred to in item (iii) of that paragraph that ends at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation. machine translation, not official **第三項** 施行日から附則第一条第十四号に定める日の前日までの間における新租税特別措置法第四十二条の十四第四項の規定の適用については、同項中「、第四十二条の十二の六第三項」とあるのは、「又は第四十二条の十二の六第三項」とする。 suppl-5081-12/art-58/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58/par-3 With regard to the application of the provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-6, paragraph (3)" in that paragraph is deemed to be replaced with "or Article 42-12-6, paragraph (3)". machine translation, not official --- ## Cites - suppl-5081-12/art-58/par-1: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-5081-12/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-13 - suppl-5081-12/art-58/par-1: 新租税特別措置法第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1 - suppl-5081-12/art-58/par-1: 第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4 - suppl-5081-12/art-58/par-1: 第四十二条の四の二第二項 → 租税特別措置法 第四十二条の四の二第二項 (Article 42-4-2, paragraph (2)), art-42-4-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-2 - suppl-5081-12/art-58/par-1: 第四十二条の五第一項 → 租税特別措置法 第四十二条の五第一項 (Article 42-5, paragraph (1)), art-42-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-5/par-1 - suppl-5081-12/art-58/par-1: 第四十二条の四第十四項 → 租税特別措置法 第四十二条の四第十四項 (Article 42-4, paragraph (14)), art-42-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-14 - suppl-5081-12/art-58/par-1: 第四十二条の六第二項 → 租税特別措置法 第四十二条の六第二項 (Article 42-6, paragraph (2)), art-42-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-2 - suppl-5081-12/art-58/par-1: 同項第二号 → 租税特別措置法 第四十二条の十四第四項第二号 (Article 42-14, paragraph (4), item (ii)), art-42-14/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4/item-2 - suppl-5081-12/art-58/par-1: 第四十二条の四第八項第六号 → 租税特別措置法 第四十二条の四第八項第六号 (Article 42-4, paragraph (8), item (vi)), art-42-4/par-8/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-6 - suppl-5081-12/art-58/par-1: 第七号 → 租税特別措置法 第四十二条の四第八項第七号 (Article 42-4, paragraph (8), item (vii)), art-42-4/par-8/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-7 - suppl-5081-12/art-58/par-2: 新租税特別措置法第四十二条の十四第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4 - suppl-5081-12/art-58/par-2: 新租税特別措置法第四十二条の四第四項 → 租税特別措置法 第四十二条の四第四項 (Article 42-4, paragraph (4)), art-42-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-4 - suppl-5081-12/art-58/par-2: 第十四項 → 租税特別措置法 第四十二条の四第十四項 (Article 42-4, paragraph (14)), art-42-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-14 - suppl-5081-12/art-58/par-2: 新租税特別措置法第四十二条の四第八項第三号 → 租税特別措置法 第四十二条の四第八項第三号 (Article 42-4, paragraph (8), item (iii)), art-42-4/par-8/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3 - suppl-5081-12/art-58/par-2: 同項第二号 → 租税特別措置法 第四十二条の四第八項第二号 (Article 42-4, paragraph (8), item (ii)), art-42-4/par-8/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-2 - suppl-5081-12/art-58/par-3: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-5081-12/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-14 - suppl-5081-12/art-58/par-3: 新租税特別措置法第四十二条の十四第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4 - suppl-5081-12/art-58/par-3: 第四十二条の十二の六第三項 → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五十一条第一項（試験研究を行った場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-51/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-663, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-005, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07